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Which one of the following is an example of a period cost? A change in benefits for the union workers who work in the New

Which one of the following is an example of a period cost?
A change in benefits for the union workers who work in the New York factory of a Fortune 1000 manufacturer.
Packaging materials for fintshed products
Payroll accountant's salary for work that is done in the corporate head office
Workers' compensation insurance on factory workers' wages allocated to the factory.
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